CLA-2-96:OT:RR:NC:N4:433
Jeanette Arciero
CVS On-site Import Client Liaison
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a “7 Piece Lash and Liner Set” from China.
Dear Ms. Arciero:
In your letter dated August 7, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The submitted sample, item number 8896002, is a “Color Theory, 7 Piece Lash and Liner Set.” The item consists of two pairs of self adhesive artificial eyelashes, an eye liner pencil, a liquid eye liner, and a metal eyelash curler. The contents of the item are packaged and sold together as a set.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the subject, 7 piece lash and liner set, falls within the meaning of a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to the General Rules of Interpretation, GRI 3(b) to the Harmonized Tariff Schedule of the United States (HTSUS) to classify the merchandise. GRI 3 (b) states, in pertinent part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component that gives them their essential character. In other words, when presented and put up together for retail sale, each component of a set will be dutiable at the rate accorded to the material or component of the set that imparts the essential character to the good.
We have concluded in the case of the 7 piece lash and liner set, it is the metal eyelash curler which provides the set with its essential character, in that, the curler can be used on your natural lashes, as well as the fake lashes, and moreover, will be used long after the other contents of the set wear out.
The applicable subheading for the 7 piece lash and liner set, with the essential character of the set being the eyelash curler, will be 9615.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Nonthermic, nonornamental devices for curling the hair.” The rate of duty will be 8.1% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division